I review the recent literature on the determinants and effects of right-to-work (RTW) laws. The
focus is primarily on the econometric studies published since the early 1980s. Five major …

In this article we argue that puzzle of tax compliance can be explained, at least in part, by
recognizing the typically neglected role of ethics in individual behavior; that is, individuals do …

This original book is a wide-ranging, radical and highly innovative critique of the prevailing
orthodoxies within industrial relations and human resource management. It covers: central …

Our working hypothesis is that cross-cultural differences in tax compliance behavior have
foundations in the institutions of tax administration and citizen assessment of the quality of …

A large number of studies suggest that reciprocity constitutes a basic motivational drive. This
paper shows that reciprocity can account for a wide range of empirical phenomena: It (1) is a …

Social interactions are frequently associated with social approval. Anticipation of social
sanctions may have important economic consequences, in particular in the realm of …

A model of tax evasion is investigated in which a social custom utility is derived when taxes
are payed honestly and there is a conformity payoff from adhering to the standard pattern of …

In this paper we discuss whether corruption is contagious and whether conditional
cooperation matters. We use the notion of “conditional corruption” for these effects. We …

This paper provides an overview of the literature on tax morale and tax compliance. Most of
the material here is based on research that I have conducted together with my co-authors …

Can the recent decline in union density in Europe be attributed to specific economic, social
or institutional causes? Can unions influence these causes and reverse decline? Using two …